Full Text of SB1792 96th General Assembly
SB1792 96TH GENERAL ASSEMBLY
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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010 SB1792
Introduced 2/20/2009, by Sen. Dale E. Risinger SYNOPSIS AS INTRODUCED: |
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65 ILCS 5/8-3-13 |
from Ch. 24, par. 8-3-13 |
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Amends the Illinois Municipal Code. Makes a technical change in a Section
concerning a hotel tax imposed by municipalities of 500,000 or more population.
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A BILL FOR
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SB1792 |
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LRB096 11010 RLJ 21296 b |
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| AN ACT concerning local government.
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| Be it enacted by the People of the State of Illinois, | 3 |
| represented in the General Assembly:
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| Section 5. The Illinois Municipal Code is amended by | 5 |
| changing Section 8-3-13 as follows:
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| (65 ILCS 5/8-3-13) (from Ch. 24, par. 8-3-13)
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| Sec. 8-3-13.
The
The corporate authorities of any | 8 |
| municipality containing
500,000 or more inhabitants may impose | 9 |
| a tax prior to July 1, 1969, upon
all persons engaged in the | 10 |
| municipality in the business of renting, leasing
or letting | 11 |
| rooms in a hotel, as defined in the Hotel Operators' Occupation
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| Tax Act, at a rate not to exceed 1% of the gross rental | 13 |
| receipts from the
renting, leasing or letting, excluding, | 14 |
| however, from gross rental
receipts, the proceeds of the | 15 |
| renting, leasing or letting to permanent
residents of that | 16 |
| hotel and proceeds from the tax imposed under subsection
(c) of | 17 |
| Section 13 of the Metropolitan Pier and Exposition Authority | 18 |
| Act. | 19 |
| The tax imposed by a municipality under this Section and | 20 |
| all civil
penalties that may be assessed as an incident thereof | 21 |
| shall be collected
and enforced by the State Department of | 22 |
| Revenue. The certificate of
registration that is issued by the | 23 |
| Department to a lessor under the Hotel
Operators' Occupation |
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SB1792 |
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LRB096 11010 RLJ 21296 b |
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| Tax Act shall permit the registrant to engage in a
business | 2 |
| that is taxable under any ordinance or resolution enacted under
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| this Section without registering separately with the | 4 |
| Department under the
ordinance or resolution or under this | 5 |
| Section. The Department shall have
full power to administer and | 6 |
| enforce this Section; to collect all taxes and
penalties due | 7 |
| hereunder; to dispose of taxes and penalties so collected in
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| the manner provided in this Section; and to determine all | 9 |
| rights to credit
memoranda arising on account of the erroneous | 10 |
| payment of tax or penalty
hereunder. In the administration of | 11 |
| and compliance with this Section, the
Department and persons | 12 |
| who are subject to this Section shall have the same
rights, | 13 |
| remedies, privileges, immunities, powers and duties, and be | 14 |
| subject
to the same conditions, restrictions, limitations, | 15 |
| penalties and
definitions of terms, and employ the same modes | 16 |
| of procedure, as are
prescribed in the Hotel Operators' | 17 |
| Occupation Tax Act and the Uniform
Penalty and Interest Act, as | 18 |
| fully as if the provisions contained in those
Acts were set | 19 |
| forth herein.
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| Whenever the Department determines that a refund should be | 21 |
| made under this
Section to a claimant instead of issuing a | 22 |
| credit memorandum, the Department
shall notify the State | 23 |
| Comptroller, who shall cause the warrant to be drawn
for the | 24 |
| amount specified, and to the person named, in the notification | 25 |
| from
the Department. The refund shall be paid by the State | 26 |
| Treasurer out of the
Illinois tourism tax fund.
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SB1792 |
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LRB096 11010 RLJ 21296 b |
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| Persons subject to any tax imposed under authority granted | 2 |
| by this
Section may reimburse themselves for their tax | 3 |
| liability for that tax by
separately stating the tax as an | 4 |
| additional charge, which charge may be
stated in combination, | 5 |
| in a single amount, with State tax imposed under the
Hotel | 6 |
| Operators' Occupation Tax Act.
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| The Department shall forthwith pay over to the State | 8 |
| Treasurer,
ex-officio, as trustee, all taxes and penalties | 9 |
| collected hereunder. On or
before the 25th day of each calendar | 10 |
| month, the Department shall prepare
and certify to the | 11 |
| Comptroller the disbursement of stated sums of money to
named | 12 |
| municipalities from which lessors have paid taxes or penalties
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| hereunder to the Department during the second preceding | 14 |
| calendar month. The
amount to be paid to each municipality | 15 |
| shall be the amount (not including
credit memoranda) collected | 16 |
| hereunder during the second preceding calendar
month by the | 17 |
| Department, and not including an amount equal to the amount of
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| refunds made during the second preceding calendar month by the | 19 |
| Department
on behalf of the municipality, less 4% of the | 20 |
| balance, which sum shall be
retained by the State Treasurer to | 21 |
| cover the costs incurred by the
Department in administering and | 22 |
| enforcing the provisions of this Section,
as provided herein. | 23 |
| The Department, at the time of each monthly
disbursement to the | 24 |
| municipalities, shall prepare and certify to the
Comptroller | 25 |
| the amount so retained by the State Treasurer, which
shall be | 26 |
| paid into the General Revenue Fund of the State Treasury.
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SB1792 |
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LRB096 11010 RLJ 21296 b |
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| Within 10 days after receipt by the Comptroller of the | 2 |
| disbursement
certification to the municipalities and the | 3 |
| General Revenue Fund provided
for in this Section to be given | 4 |
| to the Comptroller by the Department, the
Comptroller shall | 5 |
| cause the warrants to be drawn for the respective amounts
in | 6 |
| accordance with the directions contained in the certification.
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| Nothing in this Section shall be construed to authorize a | 8 |
| municipality
to impose a tax upon the privilege of engaging in | 9 |
| any business that,
under the Constitution of the United States, | 10 |
| may not be made
the subject of taxation by this State.
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| An ordinance or resolution imposing a tax hereunder or | 12 |
| effecting a change
in the rate thereof shall be effective on | 13 |
| the first day of the calendar
month next following the | 14 |
| expiration of the publication period provided in
Section 1-2-4 | 15 |
| in respect to municipalities governed by that Section.
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| The corporate authorities of any municipality that levies a | 17 |
| tax
authorized by this Section shall transmit to the Department | 18 |
| of Revenue on
or not later than 5 days after the effective date | 19 |
| of the ordinance or
resolution a certified copy of the | 20 |
| ordinance or resolution imposing the
tax; whereupon, the | 21 |
| Department of Revenue shall proceed to administer and
enforce | 22 |
| this Section on behalf of the municipality as of the effective | 23 |
| date
of the ordinance or resolution. Upon a change in rate of a | 24 |
| tax levied
hereunder, or upon the discontinuance of the tax, | 25 |
| the corporate authorities
of the municipality shall, on or not | 26 |
| later than 5 days after the effective
date of the ordinance or |
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LRB096 11010 RLJ 21296 b |
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| resolution discontinuing the tax or effecting a
change in rate, | 2 |
| transmit to the Department of Revenue a certified copy of
the | 3 |
| ordinance or resolution effecting the change or | 4 |
| discontinuance. The
amounts disbursed to any municipality | 5 |
| under this Section shall be expended
by the municipality solely | 6 |
| to promote tourism, conventions and other
special events within | 7 |
| that municipality or otherwise to attract
nonresidents to visit | 8 |
| the municipality.
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| Any municipality receiving and disbursing money under this | 10 |
| Section shall
report on or before the first Monday in January | 11 |
| of each year to the
Advisory Committee of the Illinois Tourism | 12 |
| Promotion Fund, created by
Section 12 of the Illinois Promotion | 13 |
| Act. The reports shall specify the
purposes for which the | 14 |
| disbursements were made and shall contain detailed
amounts of | 15 |
| all receipts and disbursements under this Section.
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| This Section may be cited as the Tourism, Conventions and | 17 |
| Other Special
Events Promotion Act of 1967.
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| (Source: P.A. 87-205; 87-733; 87-895 .)
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